[JumpCrisscross]

> What’s the concern with a refundable tax credit?

It requires the recipient file taxes in a timely manner; is paid ex post facto, which means expenses are being reimbursed in arrears; and requires good money management to last the whole year. Imagine if unemployment were a refundable tax credit: you get it, lump sum, credited against your taxes after you’ve been laid off.

[sokoloff]

Give the mother one year's worth of check in advance when the kid leaves the hospital (or when adoption is finalized). Then the first year was pre-paid and all subsequent years are pre-paid (from a timing perspective as well) via the taxation system.